The Management Of Scientific Research Funds In Colleges And Universities Under The Reform Of Government Accounting System

Innovation is the soul of a nation.With the rapid development of science and technology in today's world,scientific and technological strength has become the core competitiveness of countries.As the leading supporting force of national scientific and technological innovation,colleges and universities(hereinafter referred to as "universities")shoulder important missions and tasks,and face opportunities and challenges in the new era.In recent years,China has continuously increased the investment in scientific research funds in universities and introduced various preferential policies for scientific research one after another.The contradiction between the rapid increase in the total amount of scientific research funds,the diversification of sources,the complexity of expenditure and the lagging management mode of scientific research funds and the development needs has become increasingly prominent.2019 is a crucial year for the full implementation of the reform of the government accounting system,which has a significant impact on the financial management and capital efficiency of universities.How to seize the opportunity of reform and improve the management efficiency of scientific research funds is not only an important task of universities but also a hot topic of the era.Based on the major issues to be solved as the research background,this thesis aims at analyzing the current situation and existing problems of scientific research management in colleges and universities,such as nonstandard scientific research budget,inefficient scientific research spending,wasteful scientific research assets,distorted cost information,etc.,Taking H Medical College's scientific research management as an example,it further explores the specific problems of scientific research management and the corresponding reasons,which is mainly due to the unsound funding system,nonstandard scientific budget management,imperfect internal control of the scientific research funds,weak foundation of scientific cost accounting,unscientific evaluation of research budget performance and loose research fund supervision.In addition,this thesis analyzes the influence of the reform of government accounting system on the accounting and management level of scientific research funds of H Medical College.Taking the implementation of government accounting in colleges and universities as an opportunity,this thesis proposes optimal measures for the management of scientific research funds of H medical college,such as improving the management system of scientific research funds,strengthening the management of scientific research funds budget,promoting the construction of internal control management of scientific research,exploring the cost accounting of scientific research projects,strengthening the performance evaluation of scientific research projects and implementing audit supervision of scientific research projects.Some Suggestions on optimizing the management of scientific research funds are put forward from the perspectives of government,universities and talents.Seizing the opportunity of government accounting reform and adopting such an idea as "accounting is the foundation,budget management is the key,cost control is the means and performance evaluation is the guidance",this thesis considers and explores the impact and role of cost accounting of scientific research project and budget performance evaluation on optimizing the management of scientific research fuds.In order to better manage the use of scientific research funds,improve the efficiency of use of funds,promote the development of science and technology.